Classification | of the income A tax
A = classification (ten kinds of )=)
Income from interests： The interest of bonds, the interest of deposits
and savings,
A profit dividend / the repayment margin of the profit dividend
open-end bond investment trust of the combination use trust (a money
trust, a loan trust)
* 20% separate taxation at source（Income tax 15%, residence tax
5%）
* The interest of the overseas bank taxes it for the aggregate
amount
* There is no cost subtraction
* A tax-free small-sum savings system system（A handicapped person,
the family of mother and child are tax-free）
An amount of dividend income： The distribution of profits from a
juridical person
The distribution of the surplus fund
Basic interest, a profit dividend of the stock investment trust
* Final income tax return settlement（As for the allotment of
the listed stock, the small allotment, final income tax return-free
choice is possible）
Earned income： An office worker, a company executive, a public employee,
a part timer
(as for the salary, the executive remuneration, the bonus.)
) which wages paid in kind, the other economic profit include
* Less than earned income subtraction (I consider it, cost) 1,625,000
Earned income subtraction 650,000
Less than more than 1,625,000 - 1,800,000 Less than salary
income *40% more than 1,800,000 - 3,600,000 Less than salary
income *30% +180,000 more than 3,600,000 - 6,600,000 Salary
income *10% +1,200,000 equal to or less than salary income *20%
+540,000 more than 6,600,000 - 10,000,000
More than 10,000,000 Salary income *5% +1,700,000
* Deduction for specific expenses： Commuting costs, moving costs,
the training costs, qualification costs, the return travel expenses
* A part timer： More than 1,030,000 is income tax（380,000 basic
deduction + earned income subtraction 650,000）
Resignation income： Separation pay, a lump sum pension
Resignation lump sums based on a qualified retirement annuity
contract lump sum from small mutual aid
The lump sum from decision contributory pensions
* A resignation income calculating formula
Amount of money = of resignation income equal to or less than
continuous service 20 years
It is *50% (400,000 income amount of money ー (X length
of service))
Minimum 800,000
Amount of money = of the resignation income of continuous
service more than 20 years
(700,000 several-20 a year income amount of money ー ((X
(continuous service age) +8,000,000) *50%)
A deduction simple numeration： Several0000-6000000 a
year 700,000 X continuous service
* Separate taxation
* When it is direct origin to have become a handicapped person
and resigned from my job, I add 1,000,000 deductions
Occasional income： Income from any thing other than the thing which
grew from a continuous act for the purpose of the profit
Money of refund such as the prize money and goods of the prize,
lottery election money and goods, the public lottery horse racing
bicycle race
Money and goods compensation for eviction to acquire by the
donation from a money of return juridical person at an expiration
of a term based on a lump sum insurance against loss contract based
on a life insurance contract
The compensation that the deposit which a contractor receives
by sales contract cancellation, a person of money of repayment lost
article picking up receive
Miscellaneous incomes： In addition, the income which I do not fall
under
The fee for use such as national pension welfare annuities
old-age pension from a public pension and retirement annuity life
insurance and a manuscript fee except the individual annuity writer
by the contract of the mutual aid, the stage money patent right
The return addition money of the tax
The repayment margin (separate taxation at source 18%) of the
discount bond
Income from real estate： Land, an apartment, an apartment, the advance
of the office
A ship, the advance of the airplane
The income of the lease
* Cost is accepted（Depreciation and amortization, the repair
costs, administrative expense）
Business income： Manufacturing industry of the personal management,
a wholesale trade, service trade
Agriculture fishery
The free-lance professions such as a doctor, a lawyer, the
writer
Forest income： The income which occurs by felling of the えの forest,
a transfer for more than 5 years for a possession period
（It is business income for less than 5 years）
* Separate taxation
A capital gain： The income which occurs by assets transfer, exchange
* Report separate taxation
A classification
* The short-period capital gains of the aggregate taxation（I
am equal to or less than five years）
* The long-term capital gains of the aggregate taxation（More
than 5 years）
* The capital gain of the short-term real estate of the separate
taxation（I am equal to or less than five years）
* The capital gain of the long-term real estate of the separate
taxation（More than 5 years）
* The capital gains such as the stocks of the separate taxation
* Amount of a tax amount of amount of money + capital improvement
costs ー depreciation and amortization equivalency real estate which
I needed for the acquisition of the acquisition costs (I reduce
it from an income amount of money) assets which I handed over
Short-period capital gains： 39% (income tax 30%, residence
tax 9%) long-term capital gains： 20%（Income tax 15%, residence tax
5%）
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